Search
2019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal … This report can help New Yorkers better understand the State’s financial and economic condition. Under generally accepted accounting principles (GAAP), the State reported a General Fund operating deficit of $1.3 …
https://www.osc.ny.gov/reports/finance/2019-fcrComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and employees that handled cash. ### For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … State Comptroller DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1City of Yonkers – Budget Review (B22-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding, one-time Federal funding and sale of property, … at least $7.4 million. Relies on $12 million of additional State aid for services and expenses, which may not be …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Opinion 90-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in relation to matters arising under provisions of the State Constitution or the various State statutes which define the rights and obligations of …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Full- and Part-Time Service Credit – Career Plan
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … hourly minimum wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditOpinion 97-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … corporation pursuant to Village Law, §22-2200. You state that it is the intention of the not-for-profit … or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Opinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari … a judgment or claim. May 2, 1989 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… charges and billing for services that were never provided, State Comptroller Thomas P. DiNapoli and Ulster County … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingState Agencies Bulletin No. 2381
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … If an employee had a check returned or exchanged on an AC-230 for dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic retroactive adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2381-april-2025-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 1851
… not processed automatically. Affected Employees Employees in the following bargaining units with an increment code of … Paid COVID Leave and Sick Leave at Half Pay) or time on Workers’ Compensation Leave or Unpaid Military Leave. Note: … Active, Leave with Pay or Leave of Absence due to a Workers’ Compensation Leave or Military Leave during this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1851-october-2020-civil-service-employees-association-csea-longevity-lumpPortville Central School District - Financial Management (2018M-245)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually appropriated fund balance that was not used to finance operations and … 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… a structurally balanced budget and did not follow its fund balance policy when it appropriated fund balance to finance the 2018-19 budget. The District … trends or other known factors. Comply with the Board’s fund balance policy and include a plan to eliminate the fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal … was able to deposit $175 million in the Rainy Day Reserve Fund for the first time since 2008, according to a report on the recently enacted state budget released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Agencies Bulletin No. 2148.1
… of OSC’s automatic processing of the M/C Non-Pensionable Lump Sum Payment and to provide processing instructions for entering … IOLA Board of Trustees Resolution authorizing the 2023 M/C lump sum payment pursuant to Chapter 190 of the Laws of 2023 … of OSCs automatic processing of the MC NonPensionable Lump Sum Payment and to provide processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21481-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentState Agencies Bulletin No. 2148
… of OSC’s automatic processing of the M/C Non-Pensionable Lump Sum Payment and to provide processing instructions for entering … IOLA Board of Trustees Resolution authorizing the 2023 M/C lump sum payment pursuant to Chapter 190 of the Laws of 2023 … of OSCs automatic processing of the MC NonPensionable Lump Sum Payment and to provide processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2148-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is … and revenue can be tracked via the NYAR0473 –Appropriated Loan Receivables report. To run the NYAR0473, navigate to Accounts Receivable > Report > Appropriated Loan Receivables. Agencies should review their enacted budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables